Please answer this question

The Levi Company issued $76,000 of 8% bonds on January 1 of the current year at face value The bonds pay interest semiannually on June 30 and December 31 . The bonds are dated January 1 , and mature in five years, on January 1 . Determine the total interest expense related to these bonds for the current year ending on December 31 is a. $6,080 b. $4,560 c. $507 d. $3,040